139. Statement regarding salary:-

Every person responsible for paying any income chargeable under the head 'Salary' shall, furnish to the Deputy Commissioner or any other officer authorised in this behalf by the Central Board of Revenue, a statement in the prescribed manner, showing-

(a)   the name and address of every person who has been paid, or to whom was due, during the period for which each statement is being furnished, any income chargeable under the head 'Salary', exceeding such amount as may be prescribed;

(b)   the amount so paid, or due to such person;

(c)   the amount of tax deducted from the income of such person; and

(d)   such other particulars as may be prescribed.